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We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2024.
This tax information and impact note is about increasing access to the growth market exemption from Stamp Duty and Stamp Duty Reserve Tax.
This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer’s PAYE liability in case…
This tax information and impact note explains changes to the rules on using certain rebated heavy oils and bioblends in machines or appliances for heating.
This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery.
This tax information and impact note is about reform of the Construction Industry Scheme to strengthen the tests for gross payment status.
The tax information and impact note is about addressing adverse tax consequences of the remedies made by the pensions schemes for MPs, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland.
This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.
Find out about the new late payment penalties and interest charges.
Find out about the new points-based late submission penalties.
This tax information and impact note is about providing the option to submit DIY housebuilders VAT refund claims digitally and extending the time limit for these claims.
The UK and other jurisdictions announce their intention to implement the Organisation for Economic Co-operation and Development’s latest tax transparency standard, the Crypto-Asset Reporting Framework (CARF).
First published during the 2022 to 2024 Sunak Conservative government
This tax information and impact note is about the changes to the markers used to identify fuel taxed at a reduced rate of duty.
The government is consulting on proposals to amend the financial promotion exemptions for high net worth individuals and sophisticated investors.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note is about Income Tax exemption for major sporting events (World Athletics Indoor Championships Glasgow 24).
This measure clarifies how VAT and excise law should be interpreted in the light of changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REUL Act).
HMRC’s screening equality impact assessment of the Self Assessment ‘seasonal’ line closure.
The Fairness Group Joint Public Statement sets out how government will work with the advice sector to support vulnerable people and those in financial hardship.
First published during the 2016 to 2019 May Conservative government
Screening equality impact assessment for HMRC's Electronic Sales Suppression project.
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